BROWNING-FERRIS INDUSTRIES v. TAXATION DIV. DIR.


3 N.J. Tax 16 (1981)

BROWNING-FERRIS INDUSTRIES OF ELIZABETH, NEW JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. BROWNING-FERRIS INDUSTRIES OF SOUTH JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 18, 1981.


Attorney(s) appearing for the Case

Arthur R. Kobin for plaintiffs (Scerbo, Kobin & Wolff, attorneys).

Martin L. Wheelwright, Deputy Attorney General, for defendant.


EVERS, J.T.C.

This matter concerns an assessment made under the Business Personal Property Tax Act of 1966, N.J.S.A. 54:11A-1 et seq. (the act). At issue is the exemption accorded to certain property by virtue of N.J.S.A. 54:11A-2(b)(3):

"Personal property used in business" shall mean tangible goods and chattels used or held for use in any business, transaction, activity or occupation conducted...

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